Triple

T4575903
Position Surface form Disambiguated ID Type / Status
Subject International Financial Reporting Standards E123139 entity
Predicate includesStandard P19701 FINISHED
Object IAS 12 Income Taxes E453766 NE FINISHED

How this triple was built (2 steps)

Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.

NER Named-entity recognition gpt-5-mini
Instruction
Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).
Input
Phrase: IAS 12 Income Taxes | Statement: [International Financial Reporting Standards, includesStandard, IAS 12 Income Taxes]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IAS 12 Income Taxes
Context triple: [International Financial Reporting Standards, includesStandard, IAS 12 Income Taxes]
  • A. IAS 12 Income Taxes chosen
    IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
  • B. ASC 740 Income Taxes
    ASC 740 Income Taxes is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, presentation, and disclosure of income taxes in financial statements.
  • C. IAS 36 Impairment of Assets
    IAS 36 Impairment of Assets is an International Accounting Standard that prescribes procedures to ensure assets are not carried at more than their recoverable amount, requiring entities to recognize and measure impairment losses when necessary.
  • D. IAS 19 Employee Benefits
    IAS 19 Employee Benefits is an International Accounting Standard that prescribes the accounting and disclosure requirements for employee benefits such as pensions, post-employment benefits, and other long-term compensation.
  • E. IAS 32 Financial Instruments: Presentation
    IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
  • F. None of above.
  • G. Unsure - the case is ambiguous/there is not enough information to decide.

Provenance (3 batches)

The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.

Step Stage Batch ID Status When
creating Elicitation batch_69bd46466c7081909d07f36be2d08804 completed March 20, 2026, 1:06 p.m.
NER Named-entity recognition batch_69bd58dfe3508190b21836079e951a3c completed March 20, 2026, 2:25 p.m.
NED1 Entity disambiguation (via context triple) batch_69bde08756548190bb8433854c3efe01 completed March 21, 2026, 12:04 a.m.
Created at: March 20, 2026, 1:10 p.m.